2023 (2) TMI 1190

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..... ion made by the Ld. AO following the decision taken by his predecessor in the earlier year in allowing the deduction u/s. 80IA(10) of the Act taking in consideration of the judgment passed by the Co-ordinate Bench - Hence the same is confirmed. Revenue s appeal is found to be devoid of any merit and thus dismissed. - SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER .....

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..... Ld. Counsel appearing for the assessee submitted before us that the issue is squarely covered in assessee s own matter for Assessment Year 2011-12 by the judgment dated 05.12.2016 passed by the Co-ordinate Bench of the Ld. Tribunal copy whereof has also been handed over to us in ITA No. 209/Rjt/2015. 4. The Ld. DR, however, failed to controvert the same. 5. We have heard the Ld. Counsel app .....

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..... he Id. D.R, we have already extracted the relevant part of the Hon'ble High Court's decision which has been followed- By the First Appellate Authority. Therefore, we do not find any error or infirmity in the findings of the ld. CIT(A), we decline to interfere. 6. Respectfully, following the same, we find no infirmity in the order passed by the Ld. CIT(A) in deleting such addition mad .....

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